The Value Added Tax (Training) Order 1988

2.  Group 6 of Schedule 6 to the Value Added Tax Act 1983(1) shall be varied by adding the following item:

“7.   The supply to a person receiving training or retraining pursuant to any arrangements made by, or under the authority or direction of, the Secretary of State under section 2 of the Employment and Training Act 1973(2) or pursuant to any arrangements made by the Department of Economic Development under section 3 of the Employment and Training Act (Northern Ireland) 1950(3) of—

(a) training or retraining for any trade, profession or employment, or

(b) any goods or services essential to such training or retraining,

in respect of which payment is made by, or under the authority or direction of, the Secretary of State or by the Department of Economic Development, as the case may be.”.

(1)

1983 c. 55; there are amendments to Group 6 which are not relevant to this Order.

(2)

1973 c. 50; section 2 was amended by section 25(1) of the Employment Act 1988 (c. 19).

(3)

1950 c. 29 (N.I.); the power to make arrangements under section 3 is vested in the Department of Economic Development by virtue of Article 3 of S.R. & O. (N.I.) 1964, No. 205, Article 6(1) of and Schedule 3 to S.R. & O. (N.I.) 1973, No. 504 and Article 3 of S.I. 1982 No. 846 (N.I. 11).